In such fields as architecture and interior design them is often a need for panels for covering of boundaries of a room, such as the ceiling, the walls or partitions placed within the room. Such panels can serve purely aesthetic purposes but can also be used to actively alter a room's characteristics, for instance relating to acoustic and thermal properties a the room.
Panels used to determine the acoustic properties of a room often comprise a frame structure supporting a plate of a sound-absorbing material such as mineral wool, gypsum or a thin wood membrane. Although such panels can offer quite excellent solutions relating to acoustic regulation of rooms, the thermal properties of such panels, such as their thermal transparency, are seldom optimal and may in fact be very far from optimal. It is a problem with known panels simultaneously to optimise acoustic properties and thermal properties and hence to use the panels in an attempt to optimise overall comfort of a room.
Especially in buildings with thermally activated building systems (TABS), balancing acoustics and thermal comfort is a well-recognised challenge.